The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR?

History
When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions – until now.

The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as:

• What's the future of GAAR after Canada Trustco and Mathew?
• What's a "textual, contextual and purposive" analysis?
• What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"?
• What is the future of corporate tax planning?
• What is the future of family and estate planning?
• How will commercial tax shelters fare under the "new" GAAR analysis?
• How does a practitioner cope with the post-Canada Trustco climate?
• How do you document a transaction that may be probed by GAAR?

The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency.

Resources

• The Bottom Line Magazine: Canada's premier newspaper for accountants – The Essential GAAR Manual
• CCH Publishes First Comprehensive GAAR Manual (11/04/2006)

If you would like more details about this product, or would like to order a copy online, please click here.

Published: April 2012

This practical desk reference has proven to be one of the most comprehensive and reliable legal reading, reasoning, and writing guides available today.

Synthesis: Legal Reading, Reasoning and Writing in Canada, 3rd Edition will help students and legal practitioners to:

• Write more effective legal memos, opinion letters, briefs, arguments, status reports, pleadings, and draft opinions;
• Learn how to use primary and secondary legal resources in making legal arguments; and
• Develop skills in legal reading, reasoning, and research using examples, exercises, charts, and diagrams

What's new:

• Expanded introductory chapter with new information on lawyering in the digital age, requirements for becoming a lawyer and professional discipline
• New material on the contribution of aboriginal and European legal  traditions to the development of Canadian law 
• New material on equitable jurisdiction and the use of equitable maxims in framing arguments
• New material on aboriginal courts  
• Expanded and updated discussion of research approaches and the use of electronic legal materials
• Updated appendices of reference works, websites and legal blogs

About the Author
Tested in the classroom over several years by the American authors, Synthesis has been rewritten for Canadian readers by an experienced law teacher, Margaret E. McCallum, LLB, PhD. Since 1990, Margaret McCallum has taught in the Faculty of Law at the University of New Brunswick.

If you would like more details about this product, or would like to order a copy online, please click here.

This webcast was recorded on April 9, 2008

CCH IFRS Webinar Series 2008 – Seminar 1
IFRS and Canadian GAAP will converge by 2011. The transition is not new in the accounting world, but the Canadian experience will be fundamentally different. Understanding how and why the shift in Canadian GAAP to IFRS will occur is essential to a successful migration. Planning for the transition should be started now. As with any project, proper planning is vital. The change to IFRS will impact almost every department within an organization, including finance, accounting, investor relations, training and development, and technology.

CCH Canadian presents the first in a series of online seminars on IFRS for Canada. This 90-minute webinar is presented by Peter D. Chant, FCA, PhD, Partner at Deloitte Canada and author of iGAAP 2008: IFRS for Canada.

Agenda

• The history and philosophy of IFRS vs. Canadian and U.S. GAAP
• Some of the major differences between IFRS and Canadian GAAP
• The role of IFRS 1
• What you need to do to get organized for this convergence

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

The Speaker
Dr. Peter D. Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of Standard Setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board.

Peter has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently Chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Related Webinars

• Business Combinations and Consolidations Under IFRS
• Canadian GAAP vs. IFRS: Some Major Differences

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The Canada Revenue Agency (CRA) issues income tax interpretation bulletins (ITs) to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, ITs are used primarily by CRA staff and tax specialists. An interpretation or position contained in an IT generally applies as of the date on which it was published, unless otherwise specified.

If you seek to provide the optimal solution on income tax related matters, then you need these invaluable resources. Income Tax Bulletins, Circulars, and Technical News is the only comprehensive print reference book that consolidates the Canada Revenue Agency's interpretations of the Income Tax Act; CRA procedures, practices, and administration policies; and CRA's position on recent court decisions. It offers three separate indexes to assist you in searching for the information you need fast.

• The Topical Index references specific topics of interest.
• The Sectional Index allows you to search for a document applicable to a provision in the Income Tax Act
• The Numerical Finding Index references the exact page of the circular, bulletin, or technical news that you need

This reference book is produced annually. The 2010 edition is consolidated to May 31, 2010.

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CCH IFRS Webinar Series 2008 - Seminar 5

Significant differences can be expected in general financial statement presentation, as a result of the adoption of IFRS into Canadian GAAP. Such differences will include changes in both the presentation of a company’s balance sheet and income statement, such as differences in the nature of components presented, current and non-current classifications, presentation of line items, and required disclosures. Such changes will impact a company’s traditional key performance measures and ratios, and provide investors with new types of information. Typically, annual financial statements prepared under IFRS will be considerably longer than those prepared under previous rules, entailing considerably more disclosures. A thorough and early understanding of the impacts adoption of IFRS will have on financial statement presentation will be essential for managing stakeholder relations during and after the transition to IFRS. 

CCH Accountants' Suite Guidebook provides a French description of each product within the CCH Accountants' Suite.

For more information, call 1-800-268-4522.

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CCH Accountants' Suite Guidebook provides an English description of each product within the CCH Accountants' Suite.

For more information, call 1-800-268-4522.

If you would like more details about this product, or would like to order a copy online, please click here.

CCH Accountants' Suite: The more applications you add, the more you profit from high-value client services and improved workflow integration.

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The fourth edition of this highly successful book explores the "inbound" international tax issues of non-residents of Canada who derive income from Canadian sources. Tax issues are analyzed in terms of the application of the relevant sections of the Income Tax Act and provincial statutes, the application of the Canada–U.S. Income Tax Convention, and the application of Canada's other tax treaties.

This edition has been updated with new case law and recent changes to legislation and CRA pronouncements for practitioners who deal with the subject matter and need to stay current on the issues to properly advise their clients.

Other significant updates include:

• Changes to the definition of "taxable Canadian property" and the resulting implications for non-residents who invest in Canadian property or realize capital gains from Canadian sources
• Expanded discussion on the changes that resulted from the Fifth Protocol to Canada-U.S. Treaty and CRA interpretations and statements since the last edition, including, particularly, expanded discussion of implications for hybrid entities such as LLCs and ULCs

Discussions and commentary on the above developments would be of interest to Canadian accounting and legal practitioners alike who act for individual or corporate non-resident clients. Corporations with U.S. employees working on short-term assignments in Canada would also be interested in this area of taxation. Also, non-resident professional advisors, particularly in the U.S., who need a general reference guide to assess the Canadian tax implications of certain past or proposed transactions, would find the content useful.

About the Author

Michael I. Atlas, C.A., C.P.A., T.E.P. is an accomplished author and long standing contributor to CCH. He is a Chartered Accountant who practices in Toronto as an independent tax consultant, in connection with a wide-range of domestic and international tax issues. Prior to forming his own practice in 1991, he was the partner in charge of the tax group of one of the 20 largest accounting firms in Canada. His consulting practice places particular emphasis on international and cross-border tax planning matters.

He has also been a frequent speaker on tax matters for many professional and business organizations, including the Canadian Tax Foundation, the Society of Trust and Estate Practitioners, the Institute of Chartered Accountants of Ontario, the Canadian Bar Association, and the Canadian Real Estate Association. Most recently, Michael has made a presentation entitled "Tax Issues for Non-Resident Investors in Canadian Real Estate" as part of "Creative Tax Planning For Real Estat

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This webcast was recorded on June 11, 2008

CCH IFRS Webinar Series 2008 – Seminar 3
On the surface Canadian GAAP and IFRS appear very similar. However, the devil is in the details. Understanding how reporting will be impacted under International Financial Reporting Standards is important to making decisions regarding presentation on financial reporting.

CCH Canadian presents the third in a series of online seminars on IFRS for Canada. This 90-minute webinar is presented by Peter D. Chant, FCA, PhD, Partner at Deloitte Canada and author of iGAAP 2008: IFRS for Canada.

Agenda

• Inventory
• Property, plant and equipment
• Investment property
• Intangibles
• Goodwill

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

The Speaker
Dr. Peter D. Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of Standard Setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board.

Peter has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently Chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Related Webinars

• Introduction to IFRS: What's it All About?
• Business Combinations and Consolidations Under IFRS

If you would like more details about this product, or would like to order a copy online, please click here.

Webinar information current as of May 14, 2008

CCH IFRS Webinar Series 2008 - Seminar 2

Business combinations represent a growing number of firms within Canada. They will be treated differently after the convergence with International Financial Reporting Standards (IFRS) in Canada. Mergers and acquisitions are happening everyday - can you afford to not understand the new consequences?

CCH Canadian presents the second in a series of online seminars on IFRS for Canada. This 90-minute online seminar is presented by Peter D. Chant, FCA, Ph.D., Partner at Deloitte Canada and author of the upcoming book, iGAAP 2008: IFRS for Canada.

Agenda

Business Combinations: IFRS 3 (Revised) and SFAS 141(R)

FASB 141(R):

A. Business Combinations

• Key dates
• Scope
• Definition of a business
• Measuring the exchange
• Elements of the purchase equation
• The “Measurement Period”
• Disclosures

B. Consolidation and Non-controlling interests

C. IFRS 3 Differences

Speaker

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. Peter D. Chant has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Format

If you would like more details about this product, or would like to order a copy online, please click here.

This title is available as an eBook.

What's an eBook?
An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you.

Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

Published: September 2014

Get the most accurate and current information on British Columbia securities legislation. Annotated British Columbia Securities Legislation, 9th Edition has been prepared in consultation with the British Columbia Securities Commission and the Vancouver office of McCarthy Tétrault LLP.

What's included:

• Everything in the five-digit numbering system in force as of July 1, 2014
• Updated Tables of Concordance to help you quickly compare requirements in different jurisdictions
• Updated Topical index to help you find relevant references quickly and easily
• History notes and pending amendments to the British Columbia Securities Act to help you conduct accurate research
• ALL NEW Case Table to help you navigate quickly to relevant case annotations

What's new in the 9th Edition:

• Revised annotations to the British Columbia Securities Act, updated July 1, 2014
• New amendments to the British Columbia Securities Act and Securities Regulation
• All new and amended national and British Columbia securities documents, including:
  – Amended BC Form 15-901F, Summons to Attend before an Investigator Under Section 144
  – Amended BC Form 15-902F, Demand for Production under Section 144
  – New BC Instrument 31-510, Exemption for Investment Industry Regulatory Organization of Canada Members from Obligation to Provide Relationship Disclosure to Existing Clients
  – Amended BC Instrument 32-517, Exemption from Dealer Registration Requirement for Trades in Securities of Mortgage Investment Entities
  – New BC I

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• Changes to the “tie-breaker” rule for determining the residence of a corporation that qualifies as a resident of both Contracting States
• Entitlement to Treaty benefits for “fiscally transparent entities”
• New permanent establishment rules
• Elimination of withholding tax on certain interest payments
• Taxation of a non-resident’s emigrant gains
• Taxation of “income from employment” earned by non-residents
• Taxation of stock options received by individuals employed in both Canada and the United States
• Introduction of a reciprocal limitation of benefits provision

• Annotations of related Dominion Tax Cases
• Memorandum of Understanding between the Competent Authorities of Canada and the United States Regarding the Mutual Agreement Procedure
• Agreement between the Government of Canada and the Government of the United States of America with Respect to Social Security
• Income Tax Conventions Interpretation Act
• Rates of Withholding Tax under Income Tax Agreements Signed by Canada

If you would like more details about this product, or would like to order a copy online, please click here.

Available: July 2011

Authors: Robert Ricketts and Larry Tunnell

Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.

This new edition fully reflects all the latest developments in this complex area. These include changes affecting:

• partnership basis adjustments
• transfers to partnerships of property with built-in losses
• sale of an interest in a partnership with built-in loss property
• disproportionate distributions from partnerships with built-in loss property exp
• ensing and amortization of partnership organizational expenses
• partnership treatment of the deduction for domestic production activities
• recognition of cancellation-of-indebtedness income, and more

In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations.

If you would like more details about this product, or would like to order a copy online, please click here.

Available: August 2011

Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni

Compiled by a team of distinguished law professors, the 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, the authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country.

The 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2011.

• 1040 Express Answers (2012)
• 1041 Express Answers (2012)
• 1065 Express Answers (2012)
• U.S. Master Tax Guide®,2012
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's Highlights of the American Recovery and Reinvestment Act of 2009 is a convenient vehicle for alerting clients to the new tax provisions provided under this economic stimulus bill. For individuals, this legislation includes a Making Work Pay Credit based on earned income, with a $250 economic stimulus payment to Social Security recipients and disabled veterans; an AMT patch for 2009; extension of the first-time homebuyer credit to September 1, 2009, with the repayment obligation eliminated for 2009 purchases; a $3,000 floor on the refundable Child Tax Credit; a $2,500 American Opportunity Tax Credit that is 40 percent refundable; suspension of income tax on up to $2,400 of unemployment benefits for 2009; expansion of eligible expenses for 529 plans to include computers and related technology; an above-the-line deduction for taxes related to the purchase of a new automobile; an increase in the credit for nonbusiness energy property from $500 to $1,500 and a modification of standards;  removal of the dollar limits on the credit for residential energy efficient property for fuel cell property; an increase in the credit for alternative fuel vehicle refueling property; and a general re-write of the plug-in electric drive motor vehicle credit, including elimination of dollar caps, a new credit for two or three wheel and low-speed plug-in vehicles, and allowing a credit for conversion kits.

On the business side, provisions include extending bonus depreciation and increased 179 expensing through 2009; up to five-year carryback of net operating losses; expansion of the Work Opportunity Tax Credit to cover unemployed veterans and disconnected youth; deferral of cancellation of indebtedness income; an increased exclusion amount for commuter transit benefits and transit passes; an increase in the capital gain exclusion percentage for qualified small business stock; and reduction to seven years for the S Corporation built-in gain holding period. The legislation also includes a number of new or enhanced bond provisions aimed at economic recovery and alternative energy.

CCH's Highlights booklet is ideal for informing clients, prospects and staff about the key new tax changes and prompting them to turn to their tax and financial advisers for help.  It's authoritative, yet practical and easy-to-understand.  Affordable quantity discounts and the option of printing firm name and logo on the cover make the CCH Highlights booklet a great tool for firms to grow their businesses.

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis provides thorough and complete text of added, amended, or repealed Code sections with controlling committee reports and CCH's explanation and analysis of tax provisions contained in the legislation. CCH editorial staff, along with leading practitioners, provide clear and practical guidance of the impact of the law's changes, including how various taxpayer groups and situations are affected.

The law is arranged in Code section sequence with italicized type used for all new language that amends previous Code sections. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the new law and how it affects taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected.

CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis is THE resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence.

If you would like more details about this product, or would like to order a copy online, please click here.

State Tax Guidebook Library Plan provides you with all 20 industry-leading State Tax Guidebooks, shipped immediately upon publication, all for one attractive annual subscription price nearly 50% off the regular list price. You'll receive all State Tax Guidebooks currently available and all new editions published within your subscription period and any new editions developed and published throughout the year during your subscription period.

If you would like more details about this product, or would like to order a copy online, please click here.

The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way.

Oil and Gas: Federal Income Taxation (2011) is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.  

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

• Introduction to Oil and Gas Taxation
• Acquisition of Interests
• The Exploration Period
• The Production Period
• Dispositions
• Other Areas

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

Special features include:

• A special ''Highlights of New Developments'' section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry, and it tells readers where in the volume they can find additional information on the specific topics.
• Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published, allowing tax and legal professionals to stay current on this highly specialized area of tax law.  
• Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:
  • economic interests
  • lease and purchase arrangements
  • royalties
  • working or operating mineral interest
  • production payments
  • net profits arrangements
  • geological and geophysical expenses
  • intangible drilling and development costs
  • sharing arrangements and carried interests
  • depletion
  • gross income from property
  • taxable income from property
  • unitizations
  • disposition of interests
  • nontaxable exchanges
  • losses and abandonments
  • types of ownership
  • alternative minimum tax
  • nonconventional fuel credit
  • depreciation
  • a

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• Oil and Gas Tax Reporter Tax Trends Newsletter (monthly) - tracks federal energy legislation, IRS rulings, federal cases, state tax, and other developments.
• Multistate Oil and Gas Severance Tax Interactive Chart – allows you to quickly find the applicable oil or gas severance tax rates for any state jurisdiction, with citations to the state laws.
• Oil and Gas Tax Reporter – edited by industry experts, providing many illustrative examples and tax planning considerations for oil and gas ventures, citations to controlling authorities, and updated quarterly to reflect the latest developments. Covers the tax provisions unique to the oil and gas industry, from exploration, through development, the production phase, and sales and other dispositions of the properties. Includes coverage of issues unique to oil and gas companies in various areas, including tax credits, depreciation, and accounting methods.
• Internal Revenue Manual - Oil and Gas Handbook – IRS internal guidelines for the examination of income tax returns of taxpayers involved in the oil and gas industry.
• ISPs/MSSPs – IRS papers establishing examination uniformity within industry categories; the publication includes the IRS Audit Technique Guide for the Oil & Gas Industry.

Contact your CCH account manager today or contact Benoit Filion.

Content is divided into six main sections, organized to trace the industry pattern for developing oil and gas reserves – updated at least quarterly (more often as needed)

The content is easy to follow for practitioners familiar with the industry, as the presentation of the material mirrors the professional’s normal course or workflow, with an overview for each topic.

1.    Introduction to Oil and Gas Taxation             Chapter 1
2.    Acquisition of Interests                                    Chapters 2 -- 8
3.    The Exploration Period                                    Chapters 9 -- 10
4.    The Production Period                                     Chapters 11 -- 18
5.    Dispositions                                                      Chapters 19 -- 21
6.    Other Areas (losses and aba

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Full Article

In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation and related developments. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters:

1. Changes for Individuals
2. Housing
3. Education and Health
4. Retirement Savings
5. Changes for Business
6. Miscellaneous
7. Changes

If you would like more details about this product, or would like to order a copy online, please click here.

In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters:

1. Changes for Individuals
2. Housing
3. Education and Health
4. Retirement Savings
5. Changes for Business
6. Miscellaneous Changes

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's Forensic and Investigative Accounting (4th Edition) is a complete and readily teachable text on today's most timely accounting topics. Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Written by three top accounting and forensic teachers, Forensic and Investigative Accounting covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. 

The 4th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.  

Learning Aids:

• Pedagogical aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively. Each chapter includes problems to test a student's understanding of the material presented. A special Instructor's Guide that includes chapter problems and solutions along with a testbank with solutions is available to adopting instructors.
• CCH® Study MATE is an online learning center for college students. The Study MATE Forensic Topics Library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Forensic Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook.

Table of Contents

PART ONE: THE FIELD AND PRACTICE OF FORENSIC

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The best way to stay current on commodity tax issues

If you have a commodity tax practice or even if your practice simply includes some commodity tax work, you’ll find this newsletter indispensable.

Updated monthly, Canadian GST/HST Monitor provides you with timely information and thought-provoking articles written by leading practitioners such as Michael Firth of PricewaterhouseCoopers and Brent F. Murray of Wilson & Partners LLP.

Canadian GST/HST Monitor is included free with your subscription to Canadian GST/HST Reporter.

• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

Professionals who subscribe to the Canadian GST/HST Monitor also find these publications instrumental to their practice:

• Canadian GST/HST Reporter
• Window on GST/HST

If you would like more details about this product, or would like to order a copy online, please click here.

PricewaterhouseCoopers' Manual of Accounting – IFRS 2011 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB).

The Manual contains:

• Straight forward explanations on how to prepare financial statements in accordance with IFRS
• Insights based on PwC's IFRS experience around the world, with input from over 100 members of the Global Accounting Consulting Services authoring team
• Updated practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations.

Key updates include:

• Guidance on new standards and IFRICs issued since September 2009 including:
  • Amendment to IFRS 1 on IFRS 7 exemption
  • 2010 Annual improvements
  • Amendment to IFRIC 14, 'Pre-payments of a minimum funding requirement
• Updated references to IAS 27 and IFRS 3
• A new chapter on related party disclosures under IAS 24 (revised)
• Latest PwC views and interpretations

The 2011 set includes:

• Manual of accounting - IFRS 2011
• Full Article

Available: September 2011

Author: George Georgiades, CPA

• Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

If you would like more details about this product, or would like to order a copy online, please click here.

Accounting Research Manager is a comprehensive financial reporting knowledge base that provides materials designed to help solve your most pressing issues. Updated daily, it is the most timely, complete, interpretive, and objective resource for your financial reporting needs. Discover how it can answer your specific issues through our various modules and access IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB content in one searchable database.

Accounting Research Manager provides one-stop access to U.S. and international authoritative and proposal stage literature with direct links to CCH interpretations and guidance. Other research tools simply summarize the authoritative literature, leaving you the time-consuming task of deciphering often-complex information. It provides the explanations that give you the clearest possible picture, and interpretive guidance written by experts in the field helps you understand and comply with rapidly changing accounting, auditing, governmental, and SEC standards.

Benefits include:

• Reduce the amount of time you spend conducting accounting and auditing research while enhancing the quality of your results
• Find insightful interpretations on U.S. GAAP, GAAS and SEC rules
• Keep up-to-date on current accounting, SEC, auditing, and government projects that may affect your company. Subscribers receive an e-mail newsletter highlighting the key developments of the week. It provides links to IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB authoritative and proposal-stage literature, plus insightful guidance from financial reporting experts

Modules Available
Register here for a free trial of all modules for 14 days.

• Audit Public – Accounting, auditing, and SEC literature and guidance
• Standard – Accounting and SEC literature and guidance
• Audit Private – Accounting and audit literature and guidance
• Accounting Only – Accounting only literature and guidance
• Full Article

International Financial Reporting Standards IFRS 2011 is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued on January 1st  2011.

This edition includes the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting documents—illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as issued by the IASB on  January 1st  2011.

For convenience, this RED book edition is presented in two parts:

• Part A (the Conceptual Framework and requirements) contains the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations.
• Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions.

This edition also includes the IFRS Foundation Constitution, the IASB Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and IFRIC, an updated Glossary of Terms, and a comprehensive Index.

This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.

Part A is 1344 pages (one book) containing the standards/interpretations
Part B is 1984 pages (one book) containing the accompanying documents, bases for conclusions etc.

Published:  March 2011

Related Titles

• Accounting Research Manager
• CCH's IFRS for Canada
• International Accounting/Financial Reporting Standards Guide (2012)
• iGAAP: IFRS for Canada Online

If you would like more details about this product, or would like to order a copy online, please click here.

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter is ideally suited to the tax practitioner who must have up-to-the-minute federal, provincial and commodity tax information.

Content includes:

• Canadian Tax Reporter commentary
• Income Tax Act and Regulations
• Dominion Tax Cases – 2013
• Dominion Tax Cases – 1920-2012
• Tax Treaties and Social Security Agreements
• Canadian Master Tax Guide
• Income Tax Folios, Bulletins, Circulars, and Technical News
• Federal Income Tax forms and guides
• Canadian GST/HST Reporter
• GST/HST forms and guides
• GST/HST Headquarters Letters
• Provincial Tax Reporters (all provinces)
• Special reports and dispatches

Bonus features:

• CCH Smart Charts®
  Using exclusive technology, this time-saving interactive research tool integrates your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts lets you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts does the rest.
• CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • Tax Topics
  • Dominion Tax Cases
  • Canadian GST/HST Monitor
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

If you would like more details about this product, or would like to order a copy online, please click here.

Authored by some of the top names in Pennsylvania state taxation - Charles L. Potter, Jr., J.D., CPA; Shelby D. Bennett, Ph.D.; Philip E. Cook, Jr., J.D.; and Sheldon J. Michaelson, CPA, the Guidebook to Pennsylvania State Taxes is unmatched in clarity, practicality and helpful analysis.  This comprehensive and authoritative Guide provides practitioners with insights and guidance on Pennsylvania taxes, with special emphasis placed on tax compliance and tax-savings opportunities.  

Widely used by Pennsylvania tax practitioners and businesses (and professionals in neighboring states), the Guidebook to Pennsylvania State Taxes is regarded as the number one source for practical and concise explanation of Pennsylvania personal, corporate income and other taxes. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Pennsylvania returns or who are required to deal with Pennsylvania taxes from a planning or compliance perspective. It presents practical coverage of the array of Pennsylvania taxes, including:

• personal income tax
• sales and use tax
• corporate net income tax
• capital stock and franchise tax
• taxes on financial institutions
• miscellaneous business taxes, fees and reports
• unemployment compensation insurance tax
• inheritance and estate tax
• personal property tax
• Philadelphia City and School District taxes
• Pittsburgh City and School District Taxes

The Guidebook explains the background and operation of each tax, and gives a plethora of examples, hints, cautions, planning pointers and answers to commonly encountered real-life problems to help practitioners solve their everyday Pennsylvania tax problems.  

For the user's convenience in determining what is new in the Pennsylvania tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Pennsylvania and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pi

If you would like more details about this product, or would like to order a copy online, please click here.

Available: March 2012

This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2011.

This book presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code: 

• Personal Income Tax
• Administration of Franchise and Income Tax
• Senior Citizens Property Tax Assistance and Postponement Law
• Taxpayers' Bill of Rights
• Corporation Tax
• Multistate Tax Compact

Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law.  

Related Products of Interest

- State Tax Handbook (2013)
- New York State Corporation Tax Law and Regulations (As of January 1, 2012)
- New York State Personal Income Tax Law and Regulations (As of January 1, 2012)
- New York State Sales and Use Tax Law and Regulations (As of January 1, 2012)

CCH's Guidebooks to State Taxes 2013:
- California
- Connecticut
- Florida
- North Carolina
- Ohio Taxes
- Pennsylvania
- Illinois
- New Jersey
- New York
- Massachusetts
- Maryland
- Michigan
- Texas

If you would like more details about this product, or would like to order a copy online, please click here.

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute federal and income tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law.

Content includes:

• Canadian Tax Reporter commentary
• Income Tax Act  and Regulations
• Dominion Tax Cases – 2013
• Dominion Tax Cases – 1920-2012
• Tax Treaties and Social Security Agreements
• Canadian Master Tax Guide
• Income Tax Folios, Bulletins, Circulars, and Technical News
• Federal Income Tax forms and guides
• Tax Window Files
• Canadian GST/HST Reporter
• GST/HST forms and guides
• GST/HST Headquarters Letters
• Provincial Tax Reporters (all provinces)
• Special reports and dispatches

• CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • Tax Topics
  • Dominion Tax Cases
  • Canadian GST/HST Monitor
  • Window on Canadian Tax
  • Provincial Tax News
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

If you would like more details about this product, or would like to order a copy online, please click here.